HomeMy WebLinkAboutres1997-051WHATCOM COUNTY COUNCIL AGENDA BILL NO, 97-295
rT EARANCES
Initial
Date
Date Received in Council Office:
Agenda date
Assigned to:
linator: Jeffrey M. Monsen
/G
08/12/97
Introduction
Division Head:
09/09/97
Council - WCFCZD Advisory Board
Dept. Head:
�1
Prosecutor: Randall J. Watts
Purchasing/Budget:
Executive: Pete Kremen
'S�y
SUBJECT.-
A resolution modifying the current Whatcom County Flood Control Zone District Funding Mechanism pertaining to Department
of Natural Resources Designated Forestlands
ATTACHMENTS:
Cover memorandum
Resolution, with Exhibits A and B
SWUMAKY SIAII:MENI'. Please complete sections of box as appropriate & explain the item belo>I
i
-wated County contract #: NA Should Clerk schedule a hearing? NO /_ / YES / X / Requested date:
Amount budgeted for this item/project: Is it (or will it be) within budget? YES /_ / NO / / (Please explain below)
Budget line item number(s):
V.
This resolution amends the Whatcom County Flood Control Zone District Funding Mechanism to allow Department of Natural
Resources Designated Forestlands to be treated similarly to privately held forestlands.
ORIGINATOR'S RECOMMENDED ACTION:
Council approval
COMMITTEE ACTION TAKEN.•
COUNCIL ACTION TAKEN:
—7 - 295 8/12/97: Introduced
9/9/97: Approved 7 - 0. Res. #97 -051
zance or Resolution Number (this item only):
?cs - # cl-7 —6� 1
I BE IT FURTHER RESOLVED that the previous service charges assessed against DNR
Z are hereby forgiven, subject to receipt of payment in lieu of the previous service charges an
3 amount equaling $2,991.00 for 1993; $2,951.00 for 1994; $3,367.00 for 1995; $1,734.50 for
4 1996; $1,834.50 for 1997, totaling $12,878.00, less any payments already received.
BE IT FURTHER RESOLVED that the revised assessment formula described in Exhibit
6 "A" is to be applied beginning January 1, 1998.
7 BE IT FURTHER RESOLVED that Exhibit `B" attached hereto is hereby adopted as the
8 list of DNRDF, and such list shall remain unaltered unless amended by resolution.
9 BE IT FURTHER RESOLVED that WCFCZD funds be transferred annually to the
10 Whatcom County Current Expense Fund in order to reimburse the expenditure of funds by the
11 County Assessor for the administration of the Roll and the County Treasurer for the collection of
12 rates and charges. The amount of funds to be transferred annually is to be based upon the ratio of
13 the WCFCZD funds to total funds managed by each the Assessor's and Treasurer's office for
14 routine administration and collection services, plus additional reimbursement for one -time
15 special administrative and collection services.
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BE IT FURTHER RESOLVED that this new resolution supersedes Whatcom County
Resolutions No. 92 -027, 94 -02, and 95 -061
APPROVED this 9 day of September, 1997.
WHATCOM COUNTY FLOOD CONTROL ZONE DISTRICT
BOARD OF SUPERVISORS
WHATCOM COUNTY, WASHINGTON
(L 'Ward Nelson, Chairman
AT I ``
Dana Browner is, Council Clerk
APPROVED AS TO FORM:
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29 Civil Deputy Pr . tty.
2
I "County" shall mean Whatcom County, Washington, or as indicated by the context, may
2 mean the Department of Public Works, Public Works Director, County Engineer, or other
3 official, officer, employee or agent representing the County in the discharge of his or her
4 duties. For purposes of this resolution, County shall be construed to also include those
5 incorporated areas located in the county -wide District.
6 "Department of Natural Resources Designated Forestlands (DNRDF)" shall mean lands
7 under the trusteeship or ownership of the Washington State Department of Natural
8 Resources. The use of these properties shall be consistent with the Washington State
9 Legislature's statutorily defined intentions to preserve lands for the protection of natural
10 habitat or to preserve lands for the growth and harvest of commercial timber as defined
11 in RCW Chapters 84.33 and 84.34.
12 "Parcel" shall mean the smallest plot of land or any real property ownership interest
13 separately segregated for tax purposes.
14 "Real Property Ownership Interests" shall include but not be limited to condominiums,
15 marina slips, hangers, development rights, improvements on lands the fee of which is still
16 vested in the United States or the State of Washington or other such interests in real
17 property as is defined for property tax purposes.
18 "Service Charge" means the charge levied on parcels in unincorporated and incorporated
j areas of the District.
20 "Supervisors" means the board of supervisors, or governing body, of a zone.
21 "Taxable Assessed Value" is the aggregate value used for calculating real property taxes.
22 SECTION 4. Policy for Service Charges.
23 The District shall apply a rate structure as a service charge to all parcels within the
24- unincorporated and incorporated areas within Whatcom County.
25 All parcels are subject to a service charge except the following exempt parcels:
26 (a) All parcels owned by the federal government
27 (b) All parcels classified as Indian lands held in trust
28 (c) All parcels exclusively classified as mineral rights
29 (d) All parcels with an assessed value less than or equal to $2500.00
30 The District will allow any contiguous quantity of land in the possession of, owned by, or
31 recorded as the property of the same claimant, person, or company to be consolidated into one
32 parcel to keep charges lower: Provided, That the parcels are in compatible tax code districts:
33 Provided further, That a one to one relationship is maintained between each parcel in the Flood
34 Control Zone District roll and each parcel in the real property tax roll: Provided further: That
Page 2
I Group 10: All parcels with an assessed value greater than $400,000.00
2 Charge Per Parcel: $50.00
3 The District's service charge shall be calculated based on the parcel's assessed value on the last
4 completed and balanced tax roll of the County except in the case of Department of Natural
5 Resources Designated Forestlands. The District's service charge for Department of Natural
6 Resource Designated Forestlands shall be calculated on a parcel's assessed valuation substituting
7 the designated parcel's timberland acreage assessed value with a calculation of the designated
8 parcel's timberland acreage multiplied by 95% of the assessment year ending average per acre .
9 assessed value of all acreage in Whatcom CouM participating in the Washington State Forestland
10 Property Tax Exemntion Program IRCW 84.331.
11 Service charges shall be due and payable to the Flood Control Zone District on or before April
12 30 of the respective year and shall be billed and collected together with real property taxes, if any,
13 and shall be delinquent thereafter: Provided,
14 That if real property tax upon the parcel payable in that year exceeds fifty dollars, and one -half
15 of the tax, together with one -half of the annual service charge provided by this section are paid
16 on or before April 30 of such year, the remaining one -half of the annual service charge shall be
17 due and payable on October 31, next following or at the time of payment of the remaining tax on
18 the parcel, whichever is earlier, and shall be delinquent after that date.
19 SECTION 6. Counter Administrative Support.
20 A. The County Assessor shall provide administrative support services to the District.
21 The County Assessor shall be responsible for: 1) Accumulation, coordination and
22 maintenance of data for use in the Flood Control Zone District roll: 2. Auditing and
23 verifying data base information and rates and charges; 3. Response to public inquiry and
24 education on Flood Control Zone District funding mechanism policies and procedures.
25 B. All District funds from service charges, grant funds, or any other revenue received
26 shall be deposited in the District Fund which will be established by the Whatcom County
27 Council.
28 SECTION 7. Administrators of the Roll.
29 The Supervisors are hereby declared the Administrators of the Roll for the District. The
30 Administrators of the Roll shall be responsible for fixing rates and charges.
31 SECTION 8. Treasurer.
32 The County Treasurer is hereby declared the Treasurer of the district. The Treasurer shall
33 be responsible for collecting rates and charges as established by the Administrator of the Roll.
Page 4
' SECTION 13. Amount of Refund Limited.
In any instance where a refund or credit is authorized by the Treasurer, the amount shall
3 include interest at the same rate as authorized in Section 10.
4 SECTION 14. Adjustments to the Roll
5 Any person may request an adjustment in the Roll by doing so in writing to the
6 Administrators of the Roll. The request shall clearly describe the property or properties proposed
7 for review including the current ownership and service charges associated with each parcel. The
8 request shall also state the desired adjustment in the Roll and justification for such action.
9 The Administrators of the Roll may consider any information available to them in reaching
10 -their decision on any request before them. All final decisions shall be forwarded to the Assessor
11 :and the Treasurer. Should the decision be to approve an amendment to the Roll, an effective date
12 ;for the adjustment shall be included.
13 From time to time, the Treasurer may submit requests to the Administrators of the Roll
14 to declare certain service charges as being uncollectible and to have the associated parcels
15 removed from the Roll and any unpaid service charges forgiven.
16 Properties requested by Washington State Department of Natural Resources to be
17 designated or removed as DNRDF shall be submitted to the Whatcom County Department of
18 Public Works by September 1 of each year. The Department of Public Works, together with the
Assessor, shall review the request to determine ownership and land use qualification. DNRDF
20 property designation or removal shall be made by the Whatcom County Flood Control Zone
21 District Board of Supervisors. Transfer of ownership or trusteeship of property from the
22 Department of Natural Resources shall remove said property from DNRDF.
23 SECTION 15. Severability.
24 If any section, clause or provision of this Resolution be declared invalid by the courts, the
25 same shall not affect the validity of the Resolution as a whole or any part thereof, other than the
26 part declared invalid.
Page 6
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